题目

英语翻译
Management accounting systems record the cost of resources acquired and tracks their subsequent use.Tracing these costs allows managers to see how these costs behave.Let us now consider two basic types of cost behavior patterns found in many of these system——variable costs and fixed cost.A variable cost is a cost that change in total in proportion to changes in a cost driver.A fixed cost is a cost that does not changes in a cost driver.

提问时间：2021-01-30

答案

管理计算系统记录所需资源的成本并且追踪后续的使用情况.有了支出的记录,管理人员就能知道资源是怎样利用的.现在让我们谈谈大多数系统中存在的两种基本的成本需求形式——可变成本和固定成本.可变成本会随着成本驱动（直译,我也不理解）的改变而全部发生改变.固定成本就不会发生改变.